CFA考試知識點很多，不懂的知識點有不同的出題方法，在CFA考試中存貨計價方法是怎樣的呢？存貨計價方法是一種企業(yè)會計賬務處理方法。存貨計價方法的選擇是制訂企業(yè)會計政策的一項重要內容。
選擇不同的存貨計價方法將會導致不同的報告利潤和存貨估價，并對企業(yè)的稅收負擔、現金流量產生影響。我們一起看看CFA考試題是怎么出題的！
Selected financial information about a company is provided in the table:
Which of the following conclusions is most accurate based on the foregoing information?
A、The company faces a strong possibility of future write-downs.
B、The price of supplies increased significantly.
C、Management anticipates a strong increase in product demand.
【Answer to question 2】A
【analysis】
A is correct.The company experienced a large buildup of finished goods(38%increase)and a decline in both raw materials(–11.3%)and work in process(–4.0%).This scenario suggests a decline in demand for the company’s products and a strong likelihood of future write-downs.Supplies grew by less than 2.0%,but sales increased by less than 5.0%,so it is unlikely that the price of supplies increased significantly.
B is incorrect.Supplies have grown by less than 2.0%,but sales have increased by just under 5.0%,so it is unlikely that there has been a significant increase in the price of supplies.
C is incorrect.There is a large buildup of finished goods(38%increase)and a decline in both raw materials(–11.3%)and work in process(–4.0%).This suggests a decline in demand for the firm’s products.
CFA知識點的學習是幫助學員更好掌握CFA的基本知識點，如果學員還有更多想要學習的內容，可以在線咨詢。
